终极控制权、审计师行业专长与盈余稳健性
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财经研究 2011 年 第 37 卷第 08 期, 页码：60 - 69
摘要
参考文献
摘要
文章探讨了上市公司终极控制权和审计师行业专长对会计盈余信息稳健性的影响。研究结果表明,终极控制权与现金流权的分离程度越大,公司的盈余信息越不稳健;相对于非行业专长审计师审计的公司,专长审计师审计的公司对损失的确认更及时;更重要的是发现具有行业专长的审计师能够显著抑制由于终极控制权分离所造成的会计盈余信息不稳健的行为。国内外学者研究表明,稳健的会计盈余信息能够导致正面的经济后果,文章的研究结论暗示雇佣一个行业专长的会计师事务所对存在终极控制权分离的公司是有利的。
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[2]刘文军,米莉,傅倞轩.审计师行业专长与审计质量——来自财务舞弊公司的经验证据[J].审计研究,2010,(1):47-54.
[3]夏立军,方轶强.政府控制、治理环境与公司价值——来自中国证券市场的经验证据[J].经济研究,2005,(5):40-51.
[4]杨华军.会计稳健性研究述评[J].会计研究,2007,(1):82-88.
[5]Ball R,Kotharis P,Robin A.The effect of international institutional factors on properties of accounting earnings[J].Journal of Accounting and Economics,2000,29(1):1-51.
[6]Ball R,Shivakumar L.Earnings quality in U.K.private firms:Comparative loss recognition timeliness[J].Journal of Accounting and Economics,2005,39:83-128.
[7]Basu S.The conservatism principle and the asymmetric timeliness of earnings[J].Journal of Accounting and Economics,1997,24:3-37.
[8]Dechow P.Accounting earnings and cash flows as measures of firm performance:The role of accounting accruals[J].Journal of Accounting and Economics,1994,18(1):3-42.
[9]Fan J,Wong T J.Corporate ownership structure and the informativeness of accounting earnings in east asia[J].Journal of Accounting and Economics,2002,33(3):401-425.
[10]Haw I M,Hu B,Hwang L S,et al.Ultimate ownership,income management,and legal and extra-legal institutions[J].Journal of Accounting Research,2004,42(2):423-462.
[11]Krishnan G.The association between big 6 auditor industry expertise and the asymmetric timeliness of earnings[J].Journal of Accounting,Auditing&Finance,2005,20(3):209-228.
[12]Solomon I,Shields M,Whittington R.What do industry-specialist auditors know?[J].Journal of Accounting Research,1999,37(1):191-208.
引用本文
龙振海, 胡奕明. 终极控制权、审计师行业专长与盈余稳健性[J]. 财经研究, 2011, 37(8): 60–69.
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